| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30159 |
| 来源ID | Working Paper 30159 |
| Is Our Fiscal System Discouraging Marriage? A New Look at the Marriage Tax | |
| Elias Ilin; Laurence J. Kotlikoff; Melinda Pitts | |
| 发表日期 | 2022-06-20 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | We develop, apply, and test a new measure of the marriage tax – the reduction in future spending from getting married – using SCF and ACS data. Our measure incorporates all major and most minor U.S. tax and benefit programs. And it assumes clone marriage – marrying oneself – to ensure the living-standard loss from marrying is unaffected by spousal choice. Our calculated high and highly variable marriage taxes materially reduce the probability of marriage particularly for low-income females with children. |
| 主题 | Public Economics ; Taxation ; Labor Economics ; Demography and Aging |
| URL | https://www.nber.org/papers/w30159 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/587833 |
| 推荐引用方式 GB/T 7714 | Elias Ilin,Laurence J. Kotlikoff,Melinda Pitts. Is Our Fiscal System Discouraging Marriage? A New Look at the Marriage Tax. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w30159.pdf（1195KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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